Information for ruling 600007953
This section is Advance Tariff Ruling
- Start date
- 08 Dec 2023
- Expiry date
- 07 Dec 2026
- Commodity code
- 9506699000 (opens in new tab)
- Description
- Tennis style balls. Designed for entertainment, General Play and Leisure for adults and children. Measurement - Weight: 63 grams Colour, bright neon yellow with a grey rubber strip surrounds the ball for decoration. Resembling the style of a lawn tennis ball, it has a pronounces seam running the circumference of the ball. The core of a tennis ball is typically made from a combination of mainly compound rubber, with various chemicals to provide the desired bounce. The outer covering of a tennis ball is made from 100% fabric polyester, which is a blend of synthetic fibers of nylon resembling the style of a lawn tennis ball. Packaged in a poly bag within a cardboard box, A black mesh drawstring bag is included in the box to store the balls. A product label is attached to the bag. The product is supplied to trade customers.
- Keywords
-
- WITH RUBBER
- FOR PHYSICAL EXERCISE
- BALLS
- TOYS GAMES AND SPORTS EQUIPMENT
- FOR ENTERTAINMENT
- TENNIS BALLS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg. 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg. 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 9503 Tricycles, scooters, pedal cars, and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds. GIR 3B - has been used as the balls are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging - a plastic bag in a cardboard box 8- Digit Code 95030099 Other than previously specified in the Heading; Other than Toy weapons, Die-cast miniature models of metal or Portable interactive electronic education devices primarily designed for children; Other than Of plastics 10 - Digit Code – 9503009990: Other than Hand-made, of wood Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 95 refers Harmonised System Explanatory Notes (HSENs) to Heading 9503 (D) refers Harmonised System Explanatory Notes (HSENs) to Heading 9506.61 refers Combined Nomenclature Explanatory Notes (CNEN) to 9506 61 00 Lawn-tennis balls refers